Integrated processing of sustainability accounting reports: a multi-utility company case study

Francesco Paolone, Alberto Sardi, Enrico Sorano and Alberto Ferraris

Meditari Accountancy Research, 2020, vol. 29, issue 4, 985-1004

Abstract: Purpose - Organisations rarely adopted integrated processes for developing sustainability reports, although the literature and the business context recommend them for efficient reporting to describe the economic, environmental and/or social impacts of organisational activities. Based on system dynamics, this paper aims to propose an integrated process for producing sustainability reports. Design/methodology/approach - The authors conducted action research involving a multi-utility enterprise. This company offers a wide range of public services covering integrated water utilities, environmental hygiene service, transport and mobility and cemeterial management. Findings - The main steps of a process for defining and representing integrated sustainability reports are described, giving a concrete practical example of how the procedure can be applied to a multi-utility company. Originality/value - System dynamics used as the major contributor to developing integrated sustainability reports also takes into account the nonlinear behaviour of complex systems. Results and implications are assessed from an integrated thinking and reporting perspective.

Keywords: Integrated thinking; Integrated sustainability report; Reporting perspective; System dynamic (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-01-2020-0667

DOI: 10.1108/MEDAR-01-2020-0667

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